Introduction Internal audit is a process that provides assurance and consultancy services such as evaluating controls, surveying risk management and governance of an entity in order to add value to the 'organization. The internal auditor provides independent and objective assessments and attests to the performance of the organization's activities, examines the adequacy of controls, provides information to the manager or management level to make decisions, aware of any waste and fraud existing in an organization and should continually review the business. Institute of Internal AuditorsThe Institute of Internal Auditors (IIA) was established in 1977 in Malaysia, as a non-profit professional organization focused on developing the professional practice of internal auditors in Malaysia. VisionIIA Malaysia protects the value of the members, provides the necessary and best practice information to the members and also provides services to the members to solve the problems. MissionIIA Malaysia's mission is to lead the profession in internal audit, strengthen the internal auditor by providing continuous professional education to improve the capacity, skill and knowledge for internal auditors to carry out the work, setting standards for auditor guidelines internal and certified programmers. Next, provide a platform for internal auditors to share their knowledge, information and experiences. Ensuring the professional ability of internal auditors to identify, evaluate and add value to the organization, management and related parties understand the practice of internal auditing. To understand the importance of internal control in the company and ideas on the adequacy of internal control, risk management and also governance.ObjectiveInstitute of Internal Auditors Malaysia......half of the document......25 hours . For meeting attendance, maximum 4 CPD hours per meeting and the total is 20 hours. Next is the exam supervisor, maximum 25 hours CPD to assist in supervising the exam and award, winners will be given a maximum of 20 hours CPDCPD requirements will be compliant from 1 June 2003 and members must meet them I CPD requirements will result in sanctions or disciplinary action. Conclusion In summary, we can understand that internal auditor is important for the company to ensure that control is good, governance has proper management and risk management control is effective. The internal auditor must be independent and objective in the work performed because if the internal auditor is unable to maintain it, damage may occur and cause the company to lose money. The internal is the center of attention and represents the control committee to evaluate, evaluate and identify effective and efficient business management.